- 1 - NC: 2025:KHC:13734 WP NO.8355 OF 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 02ND DAY OF APRIL, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R. KRISHNA KUMAR WRIT PETITION NO.8355 OF 2025 (T-RES) BETWEEN: M/S. TIEN CONSTRUCTION (A PROPRIETORSHIP CONCERN, REGISTERED UNDER THE ERSTWHILE PROVISION OF FINANCE ACT, 1994 AND KVAT ACT, 2003) NO.177, 11TH CROSS, 2ND MAIN, DOLLARS COLONY, R.M.V. 2ND STAGE, 3RD BLOCK, BENGALURU - 560 090 REP. BY ITS PROPRIETOR, SHRI MANEESH REDDY MEKA S/O MEKA GOPAL REDDY, AGED ABOUT 40 YEARS. …PETITIONER (BY SRI. PRAKASH D., ADVOCATE) AND: 1. THE JOINT COMMISSIONER COMMERCIAL TAX (APPEALS)-9 KORAMANGALA, BENGALURU - 560 095. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT) -5.7 DGSTO-5, ROOM NO.508, 'B' BLOCK, VTK-2, RAJENDRANAGARA, KORAMANGALA, BENGALURU - 560 047. …RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA ) Digitally signed by SHARMA ANAND CHAYA Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:13734 WP NO.8355 OF 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE RECTIFICATION ORDER DATED 27.10.2023 AT ANNEXURE-B IN CAS NO. 376290454.01 BY RESPONDENT NO.2; QUASH ORDER DATED 16.12.2024 PASSED BY RESPONDENT NO.1 IN VAT.AP. 04/24-25 (AY 2016-17) AT ANNEXURE-F WHICH IS SOLELY BASED ON ASSUMPTIONS AND TO ALLOW THE PETITION; AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R. KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks following relief: "(A) Issue writ of certiorari by quashing the rectification order dated 27.10.2023 at Annexure-B in CAS No.376290454.01 by Respondent No.2; (B) Quash order dated 16.12.2024 passed by Respondent No.1 in VAT.AP.04/24-25(AY:2016-17) at Annexure-F which is solely based on assumptions and to allow the petition; (C) Pass any other order or give any other direction as this Hon'ble Court deems fit and appropriate in the circumstances of the case." 2. Heard learned counsel for the petitioner and learned Additional Government Advocate for respondents and perused the material on record. 3. A perusal of the material on record will indicate that, in the first instance, the petitioner was served with the re-assessment - 3 - NC: 2025:KHC:13734 WP NO.8355 OF 2025 order on 18.02.2020, subsequent to which, the respondents issued notice under Section 69(2) of the Karnataka Value Added Tax Act, 2003 (for short, 'KVAT Act'), seeking to initiate suo motu rectification proceedings against the petitioner. 4. It is contended by the petitioner that, in the rectification proceedings, due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner did not participated and the said rectification proceedings culminated in the impugned rectification order dated 27.10.2023 (Annexure-B). Upon coming to the know about the said rectification order, the petitioner filed an application on 08.08.2024, seeking rectification of the said rectification order dated 27.10.2023, which was also rejected by the respondent No.2 vide endorsement dated 08.08.2024 (Annexure-D). It is further contended that, aggrieved by the rectification order as well as issuance of endorsement, rejecting the rectification request of the petitioner, the petitioner approached the respondent No.1-Appellate Authority on 12.08.2024 (Annexure-E) by way of an Appeal under Section 62 of the KVAT Act, which came to be dismissed by the respondent No.1-Appellate Authority on 16.12.2024 (Annexure-F). - 4 - NC: 2025:KHC:13734 WP NO.8355 OF 2025 Being aggrieved by the same, the petitioner is before this Court by way of the present petition. 5. It is submitted by the learned counsel for the petitioner that, though in the appeal, the petitioner had challenged not only the impugned endorsement but also the impugned rectification order, the respondent No.1-Appellate Authority had not considered all the contention / submissions of the petitioner including the submission with regard to non-granting of sufficient and reasonable opportunity prior to passing of the rectification order and as such, the impugned order passed by the respondent No.1-Appellate Authority deserves to be set-aside and matter be remitted back to the respondent No.1-Appellate Authority for reconsideration afresh in accordance with law. 6. Per contra, learned Additional Government Advocate for the respondents would support the impugned order and submitted that there is no merit in the petition and same is liable to be dismissed. 7. As rightly contended by learned counsel for the petitioner, it is a matter of record that, in the appeal filed before the - 5 - NC: 2025:KHC:13734 WP NO.8355 OF 2025 respondent No.1-Appellate Authority, the petitioner/appellant had not only challenged the endorsement dated 08.08.2024 but also the original rectification order dated 27.10.2023 as is evident from the memorandum of appeal produced at Annexure-E to the writ petition. Despite putting forth various grounds, contentions and submissions regarding the legality, validity and correctness not only of the original rectification order but also the impugned endorsement, the respondent No.1-Appellate Authority had dismissed the appeal by not considering various contentions urged by the petitioner by impugned non-speaking order dated 16.12.2024, which deserves to be set-aside and matter is required to be remitted back to the respondent No.1-Appellate Authority for reconsideration afresh in accordance with law. 8. In the result, I pass the following: O R D E R i) Writ Petition is allowed; ii) Impugned order dated 16.12.2024 (Annexure-F) passed by the respondent No.1 under Section 62(6) of the KVAT Act is hereby by set-aside; - 6 - NC: 2025:KHC:13734 WP NO.8355 OF 2025 iii) The matter is remitted back the respondent No.1 for reconsideration afresh and proceed further in accordance with law; iv) The petitioner is directed to appear before the respondent No.1 on 28.04.2025 and submit additional pleadings, documents, etc., to the respondent No.1-Appellate Authority, who shall consider the same and proceed further in accordance with law. SD/- (S.R.KRISHNA KUMAR) JUDGE ARK List No.: 1 Sl No.: 19